North Ayrshire Council insisted this week it had robust plans in place after the public spending watchdog warned it was one of three Scottish councils running out of cash reserves.
The Accounts Commission found the council, along with Moray and Clackmannanshire, faced running out of spare money for emergencies. North Ayrshire was among the 20 councils to draw on their cash reserves this year, a marked increase from the eight out of 32 local authorities that did so last year.
The report stated that if North Ayrshire continues to spend its cash reserves at its current rates, it will run out within the next two or three years. It further notes that it was the only local authority in Scotland to report an overspend, largely due to spending on health and social care.
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